Live in Florida, Work in New Mexico: Which State Taxes Your Paycheck?
Answer
The work state takes it. New Mexico taxes nonresidents on income earned within the state and expects a nonresident return; Florida has no wage income tax, so nothing is due there. This is the common pattern for people who live in a no-tax state and commute across the line.
Last verified
Living in a state with no income tax removes the resident return, but it does not shelter income you earn somewhere else. New Mexico taxes what is earned inside New Mexico, whoever earns it, and a nonresident return is how that gets settled.
What you file
- 1Nonresident return · New MexicoForm PIT-1 with Schedule PIT-B
File a New Mexico nonresident return for the wages you earned in New Mexico. Florida has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Florida | New Mexico | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form PIT-1 with Schedule PIT-B |
| Credit for other-state tax | No income tax | Form PIT-1 (credit for taxes paid to another state) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Florida Department of Revenue | New Mexico Taxation and Revenue Department |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Mexico and working in Florida gives:Home state only.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- Remote worker: Florida → New MexicoNo state income tax on your wages
- 1099 contractor: Florida → New MexicoClient state only, if you work there
- Moved mid-year: Florida → New MexicoOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and work in New Mexico. Which state takes the tax out of my paycheck?
The work state takes it. New Mexico taxes nonresidents on income earned within the state and expects a nonresident return; Florida has no wage income tax, so nothing is due there. This is the common pattern for people who live in a no-tax state and commute across the line.
Which state should my employer be withholding for?
New Mexico. The wages are sourced to New Mexico, so New Mexico withholding is correct and there is no Florida withholding to set up, because Florida levies no income tax on wages.
How current is this?
The Florida and New Mexico rules on this page were last checked against Florida Department of Revenue and New Mexico Taxation and Revenue Department on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- New Mexico Taxation and Revenue Department — individual income taxaccessed 2026-08-07